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1 .
A $150 Adverse B $450 Adverse C $6,480 Favourable D $6,900 Favourable
2 .
A $470 adverse B $400 adverse C $260 adverse D $195 adverse
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A $8,000 B $5,333 C $4,000 D $2,667
4 .
A $2,292 Adverse B $1,845 Favourable C $200 Favourable D $50 Favourable
5 .
A A favourable variance of $2,370 B A favourable variance of $2,400 C An adverse variance of $2,370 D An adverse variance of $2,400
7 .Magic Drinks makes a popular soft drink by mixing two ingredients – soda water and aspecial syrup. Soda water is inexpensive; the special syrup is expensive. The standard mixfor the drink is 80% soda water and 20% special syrup.During the recent financial period, the company recorded a favourable mix variance. Thefollowing statements have been made by managers regarding the favourable mix variance:(1) The costs of production during the period were lower than standard.(2) The quality of the product may be below standard.Which of the above statements is/are true?
A 1 only B 2 only C Neither 1 nor 2 D Both 1 and 2
8 .Chemical X is made by combining two materials in a special process. It is normal for 10% ofthe volume of materials input to be lost during the process and this has been reflected in thestandard cost chemical X. In the most recent period, an adverse yield variance was recorded.What is the most likely cause of the adverse yield variance?
A Staff received training on reducing waste as part of a total quality managementprogram B The cost of the materials input increased due to a fall in supply on world commoditymarkets C The selling price of Chemical X fell due to competitors developing a substituteproduct D A thermostat attached to t...
9 .A food production company has recently employed a new production manager. Theproduction manager’s remuneration includes a bonus that is linked to the monthly costvariances including the materials price, yield and mix variances.Two statements have been made about linking the production manager’s bonus to thesevariances:(1) The production manager will be motivated to improve the quality of output.(2) The production manager will look for ways to reduce waste.Which of the above statements is/are true?
A 1 only B 2 only C Neither 1 nor 2 D Both 1 and 2
10 .华远公司的记账本位币为人民币。2010年3月5日以每股3美元的价格购入立信公司20 000股股票作为交易性金融资产，当日汇率为1美元＝7.1元人民币，款项已经支付，2010年12月31日，该股票市价变为每股3.6美元，当日汇率为1美元＝6.8元人民币，假定不考虑相关税费的影响，则华远公司期末应计入当期损益的金额为（ ）元人民币。
A 63 600 B 12 000 C 60 000 D 10 000
